You pay VAT on the first 28 days of a stay at a hotel, but from the 29th the accommodation is VAT free.
You pay VAT on the first 28 days of a stay at a hotel, but from the 29th the accommodation is VAT free.
Peanuts in shells are zero rated, salted peanuts are standard rated.
Food that is too hot to eat can be classed as cold food for VAT purposes.
If your shop is burgled, it’s best to let the robbers take your stock. Goods lost to theft are not subject to VAT, but if cash (which customers have paid for goods) is taken from the till a VATable supply has still been made and output tax is due on it.
Aphrodisiacs can be food and therefore VAT free. Capsules, drops, powders and sprays presented as aphrodisiacs that stimulate libido are intended for human consumption and are taken orally. The fact that consumption of the product may have positive effects on the sexual desire of the person ingesting it is irrelevant.
So that’s what it’s called….. From HMRC guidance – “For the purposes of establishing the place of supply of services, stallion nominations (The right to nominate a mare to be covered by a stallion in one breeding season) and the covering of mares is treated as ‘work carried out on goods’.”
Protein drinks are standard rated (they are not “food”) although they “deliver nutrition” to consumers and are derived from milk, which is itself zero rated.
Rabbits are zero-rated, even if sold as pets. Sales of pets are standard rated.
Buying a coffin is standard-rated but hiring a hearse is VAT free.
Frozen foods are zero-rated, but ice cream, frozen yoghurt, ice lollies and sorbets are subject to standard rate VAT (although they are frozen).